88 C.R. - Q.16

Where a limited partner receives a cash flow grant from the developer if the cash flow received by him from the partnership is insufficient to service debt incurred by him to acquire his partnership interest, the partnership will be deemed to receive an inducement pursuant to s. 12(2.1).

A right to receive a grant from the developer in the event that the limited partner's share of partnership cash flow is insufficient to service his related personal debt may be a benefit described in s. 96(2.2)(d).